The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), Delhi Bench while providing relief to Interglobe Aviation allowed the Integrated Goods and Service Tax (IGST) Exemption available on re-import of repaired parts or aircraft into India.
The Jharkhand High Court directed the GST Authority either to open a GSTN portal enabling the application for refund in GST RFD-01 or to manually accept the application for refund. The petitioner, Atibir Industries Co.